https://www.taxtmi.com/caselaws?id=325176 The ITAT, Jaipur, partially allowed the appeal by deleting the disallowance of service tax under Section 43B of the Income Tax Act, 1961. The appellant's adherence to the mercantile system of accounting and non-debiting of service tax in the Profit and Loss account led to the deletion of the addition. However, the disallowance of expenses on repairs, maintenance, and other miscellaneous items was not addressed in detail as the appellant did not pursue those grounds during the appeal, resulting in their dismissal. en-us Fri, 29 Jan 2016 00:00:00 +0530 Sat, 12 Mar 2016 09:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325176 The ITAT, Jaipur, partially allowed the appeal by deleting the disallowance of service tax under Section 43B of the Income Tax Act, 1961. The appellant's adherence to the mercantile system of accounting and non-debiting of service tax in the Profit and Loss account led to the deletion of the addition. However, the disallowance of expenses on repairs, maintenance, and other miscellaneous items was not addressed in detail as the appellant did not pursue those grounds during the appeal, resulting in their dismissal. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325176